Okla. Stat. tit. 12A, § 12A-7-201: Persons that may issue a warehouse receipt - Storage

under bond.

Persons That May Issue a Warehouse Receipt; Storage Under Bond.

(a) A warehouse receipt may be issued by any warehouse.

(b) If goods, including distilled spirits and agricultural

commodities, are stored under a statute requiring a bond against

withdrawal or a license for the issuance of receipts in the nature

of warehouse receipts, a receipt issued for the goods is deemed to

be a warehouse receipt even if issued by a person who is the owner

of the goods and is not a warehouse.